Compensatory off is given to employees in the following context:
If they have worked on any holidays / days when the office has been closed and has been officially declared as holiday. For the employees benefit the employee gets a compensatory off benefitted to his leaves account. Hence he can use this leave in future whenever he wishes and will be a paid leave.
the second context could be if he has wored extra hours like more than 12-15 hrs a day , he can be given a half day compensation, he could arrive late or accumulate these leaves for future.

As far as my knowledge goes there are no set rules for the a compensatory off.. it depends on the reporting manager / HR and varies from company to company , situation to situation. For eg: Some companies would re-imburse and employee (over time) for sitting extra hours than giving him a hlaf day compensation..

There is a law (Under factory's Act) for availing compensatory off. Compensatory off must be granted or allowed within the month in which weekly off was due to the employee. Compensatory must be granted at the latest within the next two months immediately following the month in which the compensatory holidays had become due.

AS SAID EARLIER THERE IS NO SUCH FORMULATED POLICY FOR C. OFF. C. OFF CAN BE ACCUMULATED AS PER FOLLOWING
1. THE EMPLOYEES STAYS DOWN IN OFFICE AFTER CLOSE OF HIS/HER WORKING HOURS / SHIFT.
2. IF THE EMPLOYEES WORK ON WEEKLY OFF / HOLIDAY

THERE ARE CERTAIN CRITERIA, WHICH DEPENDS UPON COMPANY POLICY I.E.
(A) MINIMUM WORKING SHOULD BE OF 2 HOURS.
(B) EMPLOYEE SHOULD ACCUMULATE HOURS AND TAKE THE LEAVE WITH IN STIPULATED TIME ( WITH IN THREE MONTHS) OR ELSE HIS C. OFFS WOULD BE LAPSED.
(3) IF THE EMPLOYEES DOESN'T UTILISES HIS C. OFFS THAN IT WILL GET ENCASHED.
(4) C. OFFS CAN BE MERGED WITH CL, SL OR PL ETC.,
HOPE THIS WOULD GIVE YOU SOME IDEA ABOUT C. OFFS.

Hi all,
Nice to know so much useful info on comp. off.
May I have the following clafication from the enlightened members:
1 Can comp off be accumulated?
2 What is the max number of days of accumulated off?
3 Can a manager put an willing employee on work for months to enable him to earn comp off?
4 What is the legal position on the matter?

COMPENSATORY OFF IS A FACILITY PROVIDED BY THE COMPANY TO THE EMPLOYEES WHO OVERSTAYS IN THE COMPANY FOR MORE HOURS THAN THEIR NORMAL WORKING HOURS OR HAS WORKED DURING ON WEEKLY OFF / HOLIDAY. THIS IS ALL DEPENDS UPON COMPANY FRAMED POLICY. IN MANY COMPANY THE UNUSED C.OFF HOURS IS ENCASHED TO THE EMPLOYEES WITH IN STIPULATED TIME. ALL EARLY GOING AND LATE COMING ARE DEDUCTED FROM THE ACCUMULATED C. OFF HOURS. FOR THE EMPLOYEES WORKING IN PLANT THE COMPANY ALSO GRANTS SNACKS CHARGES, WHICH IS ALSO PAID IN CASH.

MOST IMPORTANT, ALL THE C. OFF ENCASHMENT PAID IS TREATED AS TAXABLE INCOME.

Regarding the compensatory off (C-Off) it is depending upon the companies policy for which cadres the allowed. Some are given those who works on National Holidays / Festival Holidays works, some are not paying the Over times allowance insted of that C-Off will be providing. But all such things will be within the perview of the law i.e Factories Act & Rules
(for Indian Companies). In my view it is better to frame the Rules, its the
job of every HR Manager. The following is example.

COMPENSATORY OFF AND EXTRA HOURS RULES

The following rules are applicable to the Employees of (SPECYFY THE CADERS IF ANY) only :

1. Any Compensatory Off or Extra Hours should be prior approval from the concern department head / section head.
2. The Extra Hours of work will be allowed only after more than one hour of work continuously.
3. Less than one hour of work will not be treated as Extra Hour of work.
4. No employee is allowed to work not more than 48 hours in any week and for more than 9 hours in any day.
5. Some exceptional cases the total number of hours of work in any day shall not exceed 10.
6. The Compensatory Offs / Extra Hours of Works does not apply to any Manager cadre or above.
7. Before allowing the Extra Hours the Department Head should inform to the CONCERD IN CHARGE OF THE UNIT and appraise the situation of work.
8. Each Department head or section head compulsory fill the relevant form for allowing respective employees compensatory off / extra hour and sent to the Personnel Department for further action. Without the form the job work will not be treated as authentication.
9. The Forms after submitting to the Time Office the details will be noting down in the Extra Hours register.
10. Whenever the employee applies for C-Off Leave, the Time Office personnel will cross check with the register and note the S.No. of the C-Off details on the leave form, then only the Department head recommend the C-Off.

11. C-Off leave should not be clubbed with any other leave.
12. The following Department Heads are eligible for sanctioning Compensatory Offs and Extra Hours.
HERE GIVE THE SANCTIONING AUTHORITIES (SECTION HEADS)
13. The un-availed Compensatory Offs / Extra Hours will be allowed for encashment at the end of the year (The accumulations in between 1st January to 30th November) on the sole desecration of the management.
14. The December month Extra Hours for applying C-Offs will be allowed up to the end of January next year.

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